Articles by Bimal Jain

Seats for railway coaches taxable @18% GST: AAR

Posted by Bimal Jain 28 April 2020 2853 Views

The Hon'ble AAR, Punjab in the matter of M/s. Sutlej Coach Products Pvt Ltd. held that 'Seats for Railway Coaches' supplied to Rail Coach Factory falls under Heading 9401, liable to GST at 18%, and cannot be classified at 5% under HSN 8607 as parts of Railway.

NCLT: Directs for access of GST Portal to Corporate Debtor to pay GST liability

Posted by Bimal Jain 08 April 2020 3775 Views

NCLT: Directs for access of GST Portal to Corporate Debtor to pay GST liability

Key 21 suggestions on Draft GST Return Formats

Posted by Bimal Jain 08 April 2020 4813 Views

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a...

GST Relief Measures Due to COVID-19: Extended Deadlines

Posted by Bimal Jain 07 April 2020 2876 Views

Discover COVID-19 related GST relief measures, including extended deadlines for returns like GSTR-3B and GSTR-1, and waived late fees. Learn more!

Withdrawal of inimical Circular on Post-sale Discount

Posted by Bimal Jain 28 March 2020 24213 Views

Background of the issue:To settle the haze surrounding on treatment of post-supply discounts under GST, the CBIC issued a Circular No. 105/24/2019-GST dated Jun...

Gujarat HC granted interim relief in writ challenging late fee for delayed filing of GSTR-3B

Posted by Bimal Jain 04 March 2020 16783 Views

The Hon'ble Gujarat High Court in the matter of AAP & Co. vs Union of India has grants interim relief in writ challenging imposition of late fees for late filing of GSTR-3B under Section 47 of the CGST Act.

Bombay HC issues notice in writ challenging Rule 89(5) denying refund of 'input services' under inverted duty structure

Posted by Bimal Jain 22 February 2020 12458 Views

Facts:M/s Raymond UCO Denim Private Limited ('Raymond' or 'the Petitioner'), approached the Hon'ble Bombay High Court challenging the vires of Rule 89(5) of the CGST Rules, 2017('CGST Rules') on the ground that it runs contrary to the provisions of S

Union Budget 2020: GST, Customs & Excise Changes

Posted by Bimal Jain 04 February 2020 19680 Views

Explore the Union Budget 2020's impact on GST, Customs, and Central Excise Duty. Discover key highlights and analyses for businesses and individuals.

GST Audit Check list for Composition Taxpayer

Posted by Bimal Jain 11 January 2020 18245 Views

The CBIC has issued GST audit Manual 2019 after approval by the Board. The Board vide its letter F. No. 221/03/2013 � CX-6 dated August 30, 2018 requested